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All Journal Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Lumbantobing, Chandra Rony
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Economics, Econometrics & Finance Social Sciences

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FINANCIAL FACTORS INFLUENCE ON TAX AGGRESSIVENESS (Study on Indonesian Consumption Sectors 2018-2020) Amarissa, Gabriel Nadya; Nautani, Nofri; Harist, Mansur Yal; Lumbantobing, Chandra Rony
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 5 No. 1 (2023): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v5i1.213

Abstract

Taxes, viewed from the government's point of view, are the largest source of revenue. Such a significant contribution to the state makes the government pays more attention and create more effort to optimize tax revenue. However, from the company's viewpoint, tax payments are considered as costs and affect them by reducing their profits. Therefore, the differences in perspective between the government and the corporations will result in companies neglecting to pay taxes. This study analyzes the effect of profitability, company size, and capital intensity on tax aggressiveness listed on the Indonesian Stock Exchange in 2018-2020. This research uses multiple linear regression analysis with quantitative methods and uses purposive sampling as a sampling method. The research data used are in the form of financial statements of manufacturing companies in the consumption sector that have undergone an audit and publication process. The result of this study indicates that profitability harms tax aggressiveness, company size affects tax aggressiveness, capital intensity has no effect on tax aggressiveness, and profitability, company size, and capital intensity have a simultaneous effect on tax aggressiveness.
FINANCIAL RISK: THE INTERPLAY OF LEVERAGE, INTANGIBLES, AND EARNINGS MANAGEMENT Lumbantobing, Chandra Rony; Iriyadi, Iriyadi; Puspitasari, Ratih; Tullah, Dewi Sarifah; Febrian, Jan
RISET: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol. 7 No. 2 (2025): RISET : Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v7i2.2623

Abstract

Manufacturing companies face financial risks that may lead to financial distress, primarily due to high leverage and the uncertainty of intangible asset values. This study uses earnings management as a moderating variable to investigate how leverage and intangible assets affect financial risk. Using a purposive sample technique, the study uses secondary data from the 2019–2023 financial statements of industrial businesses registered on the Indonesia Stock Exchange (IDX). Data analysis is conducted through panel data regression, employing the Zmijewski model to measure financial risk. The findings reveal that leverage positively affects financial risk, supporting agency theory, which suggests that high debt levels increase financial pressure on firms. In contrast, intangible assets do not significantly influence financial risk. Earnings management reduces financial risk and weakens the impact of leverage, but does not significantly moderate the relationship between intangible assets and financial risk. The study concludes that companies must manage and leverage prudently and optimize using intangible assets to mitigate financial risk. From a practical perspective, investors and creditors should consider earnings management practices when assessing a company's risk profile.
Co-Authors Amarissa, Gabriel Nadya Febrian, Jan Harist, Mansur Yal Iriyadi Iriyadi Nautani, Nofri Ratih Puspitasari Tullah, Dewi Sarifah